In a context marked by constant changes in foreign trade rules and stricter requirements for temporary imports, compliance has become one of the main challenges for companies operating under the Manufacturing, Maquiladora and Export Services Industry (IMMEX) program .
Silvia Armendáriz, Trade Compliance Manager at Livingston International , warned that this situation puts at risk not only operational efficiency , but also the economic viability of many companies, especially small and medium-sized ones.
“We face regulatory changes that occur overnight. Companies do their tax and operational planning months in advance, but when a tariff item becomes ineligible for temporary importation overnight, all that planning becomes useless,” Armendáriz explained.
The specialist cited the amendment published last December as an example, which temporarily banned the import of 300 sensitive items, including textiles , and increased tariffs by up to 35 percent.
In addition to the economic impacts of rising antidumping duties in sectors such as steel and aluminum , companies face a limited institutional environment.
“Human resources in the government are scarce, which slows down procedures such as pre-permitting procedures or validating Mexican standards (NOMs). This increases processing times and creates operational uncertainty,” he noted.
Based on her experience, Armendáriz identified a critical point: the fragmentation of compliance, since “today, regulatory compliance is not just the task of customs. VAT-IEPS certification, for example, requires collaboration across finance, systems, legal, and purchasing. It’s a cross-cutting challenge.”
The specialist acknowledged that many IMMEX companies lack the structure and trained personnel to keep up with regulatory requirements.
“We’ve encountered cases where a single person handles foreign trade, finance, and certification monitoring. It’s unsustainable,” he warned.
This lack of internal resources has led to the cancellation or suspension of key IMMEX programs and certifications, affecting the continuity of operations.
However, Armendáriz welcomes the potential evolution toward IMMEX 4.0 , which would once again integrate tax benefits directly into the program.
“The proposal seeks to make the VAT-IEPS certification once again an integral part of the IMMEX, rather than requiring a separate application. This could restore Mexico’s competitiveness as an investment destination,” he emphasized.
It is worth remembering that, as part of the Mexico Plan of Claudia Sheinbaum ‘s government , a comprehensive transformation of the IMMEX scheme is being promoted, known as IMMEX 4.0 .
The central focus of this plan is to transform Mexico into an economic powerhouse, a goal that involves occupying the top 10 spots in global Gross Domestic Product (GDP) by 2030. It is supported by axes such as industrial relocation ( nearshoring ), import substitution, and streamlining procedures.
Armendáriz’s message is that for the IMMEX system to remain an effective tool for promoting investment and exports, it is urgent to strengthen legal certainty, reduce the administrative burden, and commit to comprehensive professionalization of companies in compliance matters.
“Today, it’s not enough to have an authorization document. Constant management, technology, and internal coordination are required. Otherwise, the risk of noncompliance increases,” he stated.
Comment and follow us on X: @jenna_GH_ / @GrupoT21
